FRANKFURT (Reuters) - SAP (SAPG.DE) faces fresh questions about its sales practices in emerging markets after executives in charge of its business dealings with Iran have resigned or been put on administrative leave recently, the German business software said on Wednesday.

Europe's largest technology company, whose financial controls software is used by the world's biggest multinationals, told Reuters the company is investigating sales practices in its Gulf States region, which oversees the company's Iran dealings.

A source familiar with the situation said Tayfun Topkoc, SAP's country manager for the United Arab Emirates, has resigned from the company, while Przemek Oledzki, SAP's Oman country manager - whose LinkedIn profile identifies him as chief of staff for the UAE, Iran and Oman region - was put on administrative leave.

The source said the departures were connected to business dealings in Iran but provided no further details.

(Reporting by Tom Arnold in Dubai and Eric Auchard in London; Editing by Tom Sims)